https://www.taxtmi.com/caselaws?id=438956 The AAR Telangana dismissed an application seeking advance ruling on place of supply determination for installation, testing and commissioning services of antennas across multiple states. The applicant provided services to a Bangalore-based company involving antenna installation in various states outside their home state. The AAR held that determination of place of supply does not fall within the exhaustive list of subjects enumerated under Section 97(2) of CGST Act, 2017, which defines the scope of advance ruling applications. Since the query pertained to place of supply determination under IGST Act provisions, which is not covered under permissible subjects for advance ruling, the application was rejected for falling outside the statutory ambit. en-us Thu, 01 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438956 The AAR Telangana dismissed an application seeking advance ruling on place of supply determination for installation, testing and commissioning services of antennas across multiple states. The applicant provided services to a Bangalore-based company involving antenna installation in various states outside their home state. The AAR held that determination of place of supply does not fall within the exhaustive list of subjects enumerated under Section 97(2) of CGST Act, 2017, which defines the scope of advance ruling applications. Since the query pertained to place of supply determination under IGST Act provisions, which is not covered under permissible subjects for advance ruling, the application was rejected for falling outside the statutory ambit. Case-Laws GST Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438956